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Practical Guide to Ind AS & IFRS

 

by CA. Kamal Garg
 
Practical Guide to Ind AS & IFRS
 
List Price: Rs. 3495
BharatLaws Member Price: Rs. 3145 ( 10% Discount )
Publisher: Bharat Law House Pvt. Ltd.
Edition: 9th edn., 2024
Year: 2024
ISBN: 978-81-1956-521-4
Pages: 1888
Availability: In Stock.

About Practical Guide to Ind AS & IFRS
 

DIVISION I

Chapter 1          Ind AS and IFRS: An Overview                                        

Chapter 2          Gist of Ind-AS                                                                    

DIVISION II

Chapter 3          Ind AS 1 (IAS 1): Presentation of Financial Statements   

Chapter 4          Ind AS 2 (IAS 2): Inventories                                            

Chapter 5          Ind AS 7 (IAS 7): Statement of Cash Flows                     

Chapter 6          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors    

Chapter 7          Ind AS 10 (IAS 10): Events after the Reporting Period    

Chapter 8          Ind AS 11 (IAS 11): Construction Contracts                     

Chapter 9          Service Concession Arrangements — Illustrative Commentary     

Chapter 10        Ind AS 12 (IAS 12): Income Taxes                                    

Chapter 10.1     Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA    

Chapter 11        Ind AS 16 (IAS 16): Property, Plant and Equipment        

Chapter 12        Ind AS 17 (IAS 17): Leases                                               

Chapter 13        Ind AS 18 (IAS 18): Revenue                                            

Chapter 14        Ind AS 19 (IAS 19): Employee Benefits                           

Chapter 15        Ind AS 20 (IAS 20): Government Grants & Government Assistance       

Chapter 16        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates

Chapter 17        Ind AS 23 (IAS 23): Borrowing Costs                               

Chapter 18        Ind AS 24 (IAS 24): Related Parties                                  


Chapter 19        Ind AS 27 (IAS 27): Separate Financial Statements

Chapter 20        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures         

Chapter 21        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics          

Chapter 22        Ind AS 31 (IAS 31): Interests in Joint Ventures                

Chapter 23        Ind AS 32 (IAS 32): Financial Instruments: Presentation  

Chapter 24        Ind AS 33 (IAS 33): Earnings Per Share                            

Chapter 25        Ind AS 34 (IAS 34): Interim Financial Reporting              

Chapter 26        Ind AS 36 (IAS 36): Impairment of Assets                       

Chapter 27        Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets   

Chapter 28        Ind AS 38 (IAS 38): Intangible Assets                              

Chapter 29        Ind AS 39 (IAS 39): Financial Instruments:
Recognition and Measurement                                           

Chapter 30        Ind AS 40 (IAS 40): Investment Property                         

Chapter 31        Ind AS 41 (IAS 41): Agriculture                                        

Chapter 32        Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards      

Chapter 33        Implementation Guidance on various aspects of Ind AS 101        

Chapter 34        Practice Pointer Case Studies on First Time Adoption of Ind AS 

Chapter 35        Ind AS 102 (IFRS 2): Share Based Payments                   

Chapter 36        Implementation Guidance on various aspects of Ind AS 102        

Chapter 37        Ind AS 103 (IFRS 3): Business Combinations                   

Chapter 38        Ind AS 104 (IFRS 4): Insurance Contracts                        

Chapter 39        Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations  

Chapter 40        Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources 

Chapter 41        Ind AS 107 (IFRS 7): Financial Instruments: Disclosures 

Chapter 42        Ind AS 108 (IFRS 8): Operating Segments                       

Chapter 43        Ind AS 109 (IFRS 9): Financial Instruments                     

Chapter 44        Practical Illustrations on Financial Instruments                  

Chapter 45        Ind AS 110 (IFRS 10): Consolidated Financial Statements          

Chapter 46        Ind AS 111 (IFRS 11): Joint Arrangements                       

Chapter 47        Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities  

Chapter 48        Ind AS 113 (IFRS 13): Fair Value Measurement               

Chapter 49        Ind AS 114 (IFRS 14): Regulatory Deferral Accounts      

Chapter 50        Ind AS 115 (IFRS 15): Revenue from Contracts with Customers

Chapter 51        Ind AS 116 (IFRS 16): Leases                                           

Chapter 52        Financial Reporting Considerations for IBOR Reforms    

DIVISION III

Chapter 53        Chapter 49B: Primer on IFRS 17 – Insurance Contracts   

DIVISION IV

Chapter 54        Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III

Chapter 55        Commonly Observed Non-compliances in Ind AS Financial Statements  

DIVISION V

Chapter 56        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1       

Chapter 57        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2       

Chapter 58        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3       

Chapter 59        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4       

Chapter 60        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5       

Chapter 61        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6       

Chapter 62        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7       

Chapter 63        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8       

Chapter 64        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9       

Chapter 65        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10     

Chapter 66        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11     

Chapter 67        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12     

Chapter 68        Summary of Opinions from ITFG Bulletins                       

Chapter 69        FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards                        

DIVISION VI

Chapter 70        Basic Illustrations on Significant Ind AS                           

Chapter 71        Comprehensive Practical Questions on Ind AS                  

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